Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 34 - Non-compulsory uniforms  

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History

Div 34 inserted by No 121 of 1997.

Subdivision 34-F - Approved occupational clothing guidelines  

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SECTION 34-55   Approved occupational clothing guidelines  

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34-55(1)    

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The Minister must, by legislative instrument, formulate written guidelines (the approved occupational clothing guidelines ) setting out criteria that ^* designs of uniforms must meet if the designs are to be registered.

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S 34-55(1) amended by No 110 of 2014, s 3 and Sch 5 item 28, by substituting " Minister " for " Treasurer " , effective 16 October 2014. For transitional provisions see note under s 30-80(1) .

S 34-55(1) amended by No 58 of 2006 , s 3 and Sch 7 item 257, by inserting " , by legislative instrument, " after " Treasurer must " , effective 22 June 2006.

Matters to be taken into account in making guidelines

34-55(2)    

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In making ^* approved occupational clothing guidelines, the matters to which the Minister is to have regard include:

(a) how distinctively a ^* uniform ' s ^* design identifies the wearer as a person associated (directly or indirectly) with:

(i) the applicant for registering the uniform ' s design; or

(ii) a group consisting of the applicant and one or more of the applicant ' s ^* associates; and

(b) the nature of the ^* business or activities the applicant carries on.

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S 34-55(2) amended by No 110 of 2014, s 3 and Sch 5 item 28, by substituting " Minister " for " Treasurer " , effective 16 October 2014. For transitional provisions see note under s 30-80(1) .

34-55(3)    
(Repealed by No 58 of 2006 )

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S 34-55(3) repealed by No 58 of 2006 , s 3 and Sch 7 item 258, effective 22 June 2006. S 34-55(3) formerly read:

Guidelines to be published

34-55(3)
The Treasurer must arrange for the ^* approved occupational clothing guidelines to be:

(a) published in the Gazette ; and

(b) made available, without charge, to any interested entity.

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History

S 34-55 inserted by No 121 of 1997.

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